Abstract
In an environment of hypercompetition, Industry 4.0 and the impact of the social trend called groundswell on corporate communication mediated through social media, online advertising is critical to enterprise marketing. Moreover, the COVID-19 pandemic has accelerated the transformation from classical advertising to digital. The Controlling/Audit approach could serve as a tool for optimising online advertising performance. The paper analyses a sample of online advertisements (n=248,812) and the finding of this research points to possible significant improvement in CPT (Cost per thousand) ratio and enhanced efficiency of enterprise marketing strategies. Based on the research findings, three linear regression models were developed for improving investment in online advertising. These models were used to set up a controlling/audit approach that was experimentally tested in selected enterprises. Experimental testing proved that Controlling/Audit improved the efficiency of online advertising, in some cases, by over 50% in terms of CPT. 
 
 Received: 24 June 2023 / Accepted: 23 August 2023 / Published: 5 September 2023
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